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笔者从税务风险内控体系建设的原则出发,探究营改增后企业税务风险内部控制体系的具体建设措施,为降低税务风险,提高企业运作效率提供一些参考和借鉴。
Starting from the principle of establishing an internal control system for tax risk, the author explores the specific construction measures for the internal control system of tax risk of companies after the reform and increases, and provides some references and lessons for reducing tax risks and improving the operational efficiency of enterprises.